prpri Delhi exempts film “Super 30” from DGST Delhi exempts film “Super 30” from DGST


No. F.3(270)/Policy-GST/2019/1470

Dated: 26/07/2019


The reimbursement of amount equivalent to Delhi Goods and Services Tax (DGST), payable & deposited on services by way of admission to exhibition of film “Super 30” in Multiplexes/ Cinema Halls of Delhi is allowed, subject to following conditions:-

1. The prevailing entry fee of the multiplexes/ cinema halls will not be increased for exhibition of film “Super 30”; nor will the seating capacity in different classes be changed.

2. The owners of multiplexes/ cinema halls will be selling tickets to the audience by reducing the amount of output SGST payable during the exhibition of the film “Super 30”.

3. After the issuance of this order, the amount of State GST payable on the amount of the prevailing general entrance fee charged during exhibition of the film “Super 30” will be deposited by the owners of multiplexes/ cinema halls in the Government account by separate challan(s) as per the same prescribed procedure as in the case of exhibition of other films.

4. Application for reimbursement of SGST submitted by the owners of multiplexes/ cinema halls under Para 3 of this order will be submitted to the concerned Proper Officer in prescribed proforma attached with this order as “Super 30-Reimbursement”, along with a copy of the challan(s) referred to in Para 3.

5. The reimbursement of the deposited SGST amount will be made to the owners of multiplexes/ cinema halls within 7 days of receipt of the application after verification of the same.

6. After the issuance of this order, on every ticket and its counterfoil issued by the owners of multiplexes/ cinema halls for the film “Super 30-SGST not charged as per Delhi Government order” will be stamped.

7. The facility of reimbursement will be available for a period six months from the date of issuance of this order.

8. The SGST which has already been charged from the viewers/ customers by the Cinema/ Multiplexes will not be reimbursed.

9. The re-imbursement by the Department shall be subject to availability of fund under appropriate head in the budget 2019-20.

Commissioner, GST (State Tax)
Govt. of NCI’ of Delhi

Application Form for “Super 30-Reimbursement”
(Format of application form for reimbursement of output Delhi Goods and
Services Tax)


The proper officer,
Department of Trade & Taxes GNCTD,
Vyapar Bhawan, IP Estate
New Delhi-110002.

I …………………………………….(name) the owner of …………………………… (name of multiplex / cinema), GSTIN ………….. , hereby apply for reimbursement of the SGST deposited in the process of exhibition of “Super 30” in accordance with the order No. ……………….. dated ……………………….. of Department of Trade & Taxes department, Government of NCT of Delhi and provide the following information for this purpose:

1 Multiplex/ cinema hall, Address – Telephone Number, Email ID
2 Multiplex/ cinema hall GSTIN
3 Under the Section-5 (a) of the Cinematography Act, 1952, the film has been certified for category (U /UA/A/S) by the censor board.
4 Name / address – telephone number, / e-mail id of the film distributor
5 Duration of the film’s exhibition for which reimbursement application is being submitted.
6 Amount of total entry fee charged for admission in the period mentioned in point No. 5 (Rs.)
7 The class-wise details of the amount mentioned in point No. 6:

For …….. tickets @…….. per ticket for ………tickets

For …….. tickets @ …….. per ticket for …….. tickets

For …….. tickets @ …….. per ticket for …….. tickets

For …….. tickets @ …….. per ticket for …….. tickets

Total Amount ……..

8 The amount of SGST deposited with the Government on the amount mentioned in point No. 7
9 Challan number and date (enclosed) in respect of the amount deposited as mentioned in point No. 8
10 Amount of Delhi GST reimbursement claimed

I / We declare that the above information given above is complete, true and based on facts as per my knowledge and belief. If any information is found incorrect/wrong/misleading or concealed in future, I will return/ repay entire reimbursed amount to Government of Delhi, besides I/WE would be liable for all legal consequences.

Signature of owner of Multiplex/ cinema hall  ______________

(Name of owner of Multiplex/ cinema hall)  ______________

(Business name of owner of Multiplex/ cinema hall )  ______________

(GSTIN)  ______________

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